Company Registration No. 3787396 (England and Wales)
D S A Products Limited
Unaudited accounts
for the year ended 31 March 2025
D S A Products Limited
Unaudited accounts
Contents
D S A Products Limited
Company Information
for the year ended 31 March 2025
Directors
Mr M Skilton
Mrs A J Skilton
Company Number
3787396 (England and Wales)
Registered Office
Unit B
Henfield Business Park
Henfield
West Sussex
BN5 9SL
Accountants
Keymer Haslam & Co
4/6 Church Road
Burgess Hill
West Sussex
RH15 9AE
D S A Products Limited
Statement of financial position
as at 31 March 2025
Intangible assets
20,000
-
Tangible assets
49,359
143,035
Cash at bank and in hand
237,888
327,836
Creditors: amounts falling due within one year
(50,163)
(303,983)
Net current assets
380,815
211,467
Total assets less current liabilities
450,174
354,502
Provisions for liabilities
Deferred tax
(12,168)
(27,231)
Net assets
438,006
327,271
Called up share capital
100
100
Profit and loss account
437,906
327,171
Shareholders' funds
438,006
327,271
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by
Mr M Skilton
Director
Company Registration No. 3787396
D S A Products Limited
Notes to the Accounts
for the year ended 31 March 2025
D S A Products Limited is a private company, limited by shares, registered in England and Wales, registration number 3787396. The registered office is Unit B, Henfield Business Park, Henfield, West Sussex, BN5 9SL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
D S A Products Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
135,905
264,807
74,995
475,707
Additions
-
50,000
-
50,000
Disposals
(135,905)
-
-
(135,905)
At 31 March 2025
-
314,807
74,995
389,802
At 1 April 2024
7,710
259,249
65,713
332,672
Charge for the year
-
12,930
2,551
15,481
On disposals
(7,710)
-
-
(7,710)
At 31 March 2025
-
272,179
68,264
340,443
At 31 March 2025
-
42,628
6,731
49,359
At 31 March 2024
128,195
5,558
9,282
143,035
Amounts falling due within one year
Trade debtors
139,219
133,846
D S A Products Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
20,845
36,765
Taxes and social security
78,411
19,976
Loans from directors
(102,372)
150,895
8
Transactions with related parties
At 31 March 2024 the company was owed by its directors £102,372 (2024 £150,895 was owned to the directors) and this is included in debtors.
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).